Professional Tax (RA 7160, Sec. 139)

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1. Under R.A. No. 7160, Section 139(d), when is the annual professional tax ordinarily payable?
2. Which professional-employment category is expressly exempted by Section 139(d)?
3. What receipt detail must a person subject to the professional tax write on the instruments specified in Section 139(e)?
4. A professional first begins practice in June. Under Section 139(d), may payment automatically be postponed until the fo…
5. A legally authorized professional practices in several places and maintains a principal office in one province. Under S…
6. A person is legally qualified in two distinct professions and exercises both. He pays the professional tax for one and …
7. A private corporation hires a lawyer subject to professional tax. The lawyer says employment removes the tax duty, and …
8. Explain Section 139's ordinary annual deadline and its rule for a person first beginning practice after January.
9. Explain the exclusive-government-employment exemption and why it should not be expanded to every professional with any …
10. Does payment of professional tax itself confer admission to the Philippine Bar or cure an incomplete Roll requirement? …
11. After paying the corresponding professional tax under Section139, where may a legally authorized professional practice …
12. For a person beginning professional practice after January, does Section139(d) specify a full tax or an automatically p…